#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Declaration under DTVSV Scheme cannot be rejected merely because NRI has filed appeal manually
Income Tax
Income Tax
ITAT Quashes Reassessment: Revenue’s Appeal Fails Because 148 Notice Invalidity was Unchallenged
Income Tax
Income Tax
Reopening must be on the same reason on which addition is made- ₹1.30 Cr Addition Deleted
Income Tax
Income Tax
Reassessment order in absence of notice u/s. 143(2) is bad-in-law
Income Tax
Income Tax
Revenue Cannot Reopen Closed Cases on Previously Verified Share Capital
Income Tax
Income Tax
“Kalra Ji” on Loose Papers Not Enough: ITAT Deletes ₹1.2 Cr Addition for Lack of Evidence
Income Tax
Income Tax
No addition of ₹3.55 Cr addition u/s 68 in Accommodation Entry Dispute as there was genuineness of transaction
Income Tax
Income Tax
No Tax Addition Without Cross-Examination: ITAT Remands ₹2.24 Cr Demand on Charitable Trust
Income Tax
Income Tax
Demat Share Deal Genuine: Why ITAT Accepted LTCG Despite ‘Penny Stock’ Allegation
Income Tax
Income Tax
Penny Stock? Prove It First!” – ITAT Slams Assumptions, Accepts LTCG as 100% Genuine
Income Tax
Income Tax
Technical Win for Revenue, Substance Win for Taxpayer: ITAT Restores Deductions on Merits
Income Tax
Income Tax
54B Exemption Denied Review: CIT(A) Ordered to Examine Revenue Records and Crop Details Reason
Income Tax
Income Tax
Unexplained credits addition on adhoc basis at 5% cannot be sustained: Matter restored
Income Tax
Income Tax
Section 147 ‘Fishing Net’ Doctrine Upheld: ITAT Voids Reopening for Unrelated Additions
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
